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1994 (9) TMI 349 - AAR - Income TaxWhether any liability to pay income-tax in India under the Income-tax Act, 1961, read with the DTAA would arise on amalgamation of the applicant with its holding company whereby shares of an Indian company held by the company would vest in the amalgamated company ? Whether the provisions of section 47(via) of the Income-tax Act be considered as satisfied with regard to the above scheme of amalgamation?
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